ESG Performance and Disclosure: National Composite Indicators for Monitoring Sustainable Growth Conditions in the EU-27

Sustainable growth is a major global concern due to environmental challenges, social and corporate governance matters. Identifying analyzing key indicators can provide valuable insights into the critical factors affecting sustainability in EU-27 countries. This paper analyzes environmental, national composite for monitoring sustainable conditions EU-27. The authors develop simplified algorithm based on ESG index methodology theory. three pillars of are examined with focus ten most each pillar. A sub-objective verify what percentage results consistent original approach. data were collected countries 2020–2021. study's main outcome approach measuring that 81% previous calculations. In line studies, Norway, Sweden, Finland rank highest index, while Cyprus, Bulgaria, Lithuania, Greece lowest.